Vladimir Romanov will be the first person reported to the Scottish Football
Association’s compliance officer – a position yet to be filled – as fallout
intensifies over Hearts’ decision not to sack their 20-year old defender,
Craig Thomson, Telegraph Sport can reveal.

Refusing to be silenced: Hearts owner Vladimir Romanov denounced the Scottish football authorities and referees with a vituperative online attack Photo: PA

Thomson pleaded guilty last week to two charges of lewd and libidinous and indecent behaviour towards two schoolgirls aged 12 and 14 and was placed on the Sex Offenders’ Register and fined £2,000 for each offence.

The newly constituted SFA Board will meet for the first time at Hampden Park on Tuesday to begin to implement the radical overhaul of administration agreed at the association’s recent annual general meeting and will discuss the rants by Romanov that have appeared on Hearts’ official website.

Three weeks ago Hearts were fined £100,000 (£40,000 of which was suspended) for continued indiscipline last season – the seventh year in succession they have been sanctioned – and Romanov denounced the Scottish football authorities and referees in a statement which included the words: “Unfortunately, the match officials still remain their slaves, while I had so much hoped that starting during this past season they were going to be set free."

On Friday, in response to the conviction of Thomson, Romanov directed a vituperative online attack at several targets, including the player’s agent, Gary Mackay, the former Tynecastle captain, who holds the record for most appearances in a Hearts jersey. Mackay is considering legal action.

For its part, the SFA will cite rules in respect of bringing the game into disrepute to demand an explanation for Romanov’s tirade, which included the following passage: “Every year Hearts fights to be in the top 3, but even last season in the last 12 games of the season it was almost like someone replaced the team with a different one.

“Whose fault is that? Players? Manager's? Or it is mafia. Stealing players, bad games, problems with the law - all of that on top of record SFA fines. Problems are just shifted to another level.

“Mafia are dragging kids into the crime, in order to blackmail and profit on them. It is not possible to separate these people from pedophiles, and you don't need to do that.

“Each year we are forced to fight against these maniacs harder and harder. We are standing in their way not letting them manipulate the game of football in the way they want. As such they undermine us in every possible way they can.

"The task of the club is to tear these kids out of hands of criminals."

However, the backlash from Thomson’s conviction continued on Monday when a sponsor withdrew from its agreement with Hearts.

MacB, which makes flavoured bottled Scottish spring water and signed a two year deal in November to supply its products to the Hearts players, issued a statement that said: “As a company with strong family values, we are left with no choice but to terminate our relationship with the Hearts football club.

“Along with countless others, fans and co-sponsors alike, we are extremely disappointed with the club’s handling of this situation and as a result can no longer continue our support.”

The sponsors’ withdrawal came against a background of vociferous criticism – some from Hearts’ supporters groups – of the club’s decision to retain Thomson, although the player has stayed behind while the rest of the squad embarked upon pre-season training in Italy.

Jim Jefferies, the Hearts manager, described the controversy as “the worst thing I have ever had to deal with”.